Research On Assets Appraisal Based On The Purpose Of Compilation Of Natural Resources Balance Sheet

To explore the compilation of natural resources balance sheet is a major decision that the third plenary session of the 18 th CPC Central Committee has made.The compilation of natural resources balance sheet is an important measure to promote the reform of ecological civilization system,and to realize the coordinated development of the social economy and natural resources.As an important content of ecological civilization system reform,it is not only the key to determine,investigate,monitor and to control the use of natural resource assets,but also to provide information basis and decision support for promoting the construction of ecological civilization,effective conservation and sustainable use of natural resources.By calculating the inventory of natural resource assets and its changes,to reflect the possession,use,consumption,recovery and value-added activities of natural resource assets by various economic subjects in billing period,and to evaluate the current changes of natural resources assets both physical quantity and magnitude of value,could help the economic responsibility subject during the tenure to provide objective quantitative indicators for evaluating the consumption of natural resource assets,to reverse the tendency of GDP only in the process of regional economic development and the tendency of economic value focus regardless of environmental costs in exploitation of natural resources,and to make up the information "short board" of national economic accounting and the current situation of natural resource asset management.Therefore,natural resources balance sheet should emphasize the value of resources,no matter the tangible services(supply services)or intangible services(regulation and cultural services)provided by natural ecosystems to human beings,those values should be measured,In fact,it has become the consensus of both domestic and foreign academic circles to list the natural resource value on natural resources balance sheet as much as possible.On November 8,2015,the general office of the state council issued Notice of the General Office of the State Council on Issuing the Pilot Plan for Preparing Balance Sheets of Natural Resources,promoted the practice of preparing balance sheets of natural resources in many areas of the country,including pilot projects,accounted for the stock of natural resources assets and the changes,put forward some pioneering ideas,and achieved Phased results.However,it still faces some problems,such as the lack of academic preparation andthe difficulty of the conversion from physical quantity to magnitude of value.There is no international precedent for the compilation of natural resources balance sheet,and still lack of unified valuation standard model in the theoretical field,taking national standards as an example,SNA(The System of National Accounts)is an accounting system based on economics and built on the theory of utility value,while SEEA(The System of Environmental And Economic Accounting)is an accounting system that takes environmental resources as the input of basic production elements,its theoretical basis needs to be improved,therefore,there are still great differences in the understanding of the value of natural resources.In terms of the specific problem of value accounting,because of the lack of effective information and standard of value,it is difficult to objectively measure the value of natural resources which have not entered the market,and the objectivity and scientificity of the current alternative pricing methods has always been a concern in academic circles.The accuracy and objectivity of value information provided by natural resources balance sheet would directly affect the authenticity of government performance evaluation.No matter from any level,breaking through this difficulty has become the key to promote natural resources accounting and to achieve theoretical research guiding practical work,and it is urgent to provide a comprehensive and standard natural resource valuation system,to accelerate the research process of natural resource balance sheet preparation.This paper focuses on the compilation of the asset value account in natural resources balance sheet,and discusses the natural resource asset appraisal framework and method system from the perspective of asset appraisal theory,which is an innovation compared with the value measurement from the perspective of ecology or economics.Based on the basic elements of the asset evaluation theory,this paper carries out the asset evaluation research for the purpose of natural resources balance sheet compilation,refines the compilation objectives,defines the evaluation objects and its scope,determines the value types and evaluation approaches,and explores the establishment of the natural resources information management system based on the characteristics of natural resources,and then to construct the evaluation framework.On this basis,the establishment of the natural resources asset evaluation method system and the value evaluation of natural resources in Inner Mongolia autonomous region can provide certain reference significance for other regions to gradually improve the balance sheet value account of natural resources.On this basis,to establish the natural resources assetsevaluation method system,and to evaluate the natural resources in Inner Mongolia autonomous region,could be used for other regions to gradually improve the asset value account in natural resources balance sheet has certain reference significance.This paper widely using literature analysis,multidisciplinary comprehensive analysis,pilot practical experience summary,field investigation and exploration and other research methods,to organically combine theoretical research with empirical research.Moreover,Google earth,RS,ARCGIS,CAD vector software and mathematical statistical analysis software were applied to carry out spatial analysis and quantitative evaluation.It is a beneficial approach to combine the research methods of social science and natural science from the perspective of social science.The basic structure arrangement and research conclusions of this paper are as follows:The first chapter is introduction,mainly elaborated the paper research background and significance,research methods and research content.Based on the exploration of the policy background of the natural resources balance sheet preparation and the progress of practical work in pilot areas,it expounds the importance on the research of the preparation of natural resources balance sheet,as well as the achievements made in the preparation process and the difficulties encountered in practice.It also comprehensively combs out the current situation of theoretical research and practical problems,and establishes the research direction and objectives of the paper,that is,to study the question of quantifying the asset value in the balance sheet,and to explain the theoretical and practical significance of the research.In the part of research plan,the thinking of writing this article,the research methods and the research innovation would be introduced,and finally,the research content,the key points and the difficulties of this paper would be explained in detail.The second chapter is the literature review part.On the basis of clarifying the related concepts of natural resources and natural resources assets,this chapter reviews the relevant theories and evaluation methods of natural resources value at home and abroad,and reviews the current hot issues and research progress of natural resources balance sheet.In terms of the concept definition,this chapter sorted out the related researches on natural resources and the connotation of natural resources assets at home and abroad,and defined the concept scope of this study;collected and sorted out the research on the connotation and value composition of the natural resources value,combed the classification method of the natural resources value,and based of those,comb,conclude and summarize the value evaluation method of natural resources.In the study of natural resources balance sheet,it sorted out the theoretical research and practical exploration at home and abroad,put forward the existing problems,and made a summary of the contents of the review.Through the collection and collation of relevant results,it is not difficult to find that the natural resources balance sheet is compiled based on the unique attributes of natural resources in China,the research paradigm of natural resources accounting have certain similarity with the international standard,but from the perspective of the functions of natural resources balance sheet,there are differences.Currently one of the main problems lays in the lack of theoretical research results on the measurement of the natural resources assets value,in the process of quantifying the value of natural resource assets,factors such as resource consumption,environmental degradation and scarcity of resources should be taken into account.There is still no agreement on the selection of natural resources valuation methods at home and abroad,which restricts the process of the natural resources balance sheet compilation.The third chapter is the theoretical analysis.In this chapter,the relevant theories of natural resource balance sheet compilation and natural resource asset value accounting are systematically sorted out,from which the theoretical basis for the purpose of the balance sheet compilation is analyzed and explained,and theoretical comments are made.The natural resources balance sheet is gradually formed on the basis of sustainable development theory,green national economic accounting theory and environmental accounting theory,it belongs to the research category of environmental science,ecology,resource science,economics and many other disciplines.The analysis of relevant theories can lay a good foundation for the following research.The fourth chapter is the research on the framework of asset appraisal for the purpose of the natural resources balance sheet preparation.It firstly compares and analyzes the accounting content,accounting period and accounting methods in the trial region of the national natural resources balance sheet,and sorts out the current progress and existing problems in the preparation of natural resources balance sheet.And based on the basic elements of asset appraisal theory,it explains the purpose,characteristics,object and scope,value type and evaluation approach for the balance sheet compilation purpose,and then constructs an appraisal framework for the purpose of natural resources balance sheetcompilation.To prepare purpose on the natural resources balance sheet as a starting point,the objective(the policy expectation of "one reality and two postponements")is refined as follows: "one reality" provides basic data to find out the "bottom line" of China's natural resource assets;"two postponements" respectively provides quantifiable information for the accounting of resource and environmental value in national economic accounting and provides data support for the implementation of leading cadres outgoing audit of natural resource assets.To define the assessment for the purpose of natural resource balance sheet preparation should belong to the specific field of asset appraisal,which has the characteristics of non-market transaction,difficulty in social ecological value evaluation,and strong extendibility of evaluation methods and models.Through the analysis of the connotation of value types in the asset appraisal theory,the evaluation value types for the purpose of the natural resources balance sheet compilation are defined,fair value is introduced at the macro level,and the value types are confirmed and defined as total value,productive value and Profit and loss value for different specific purposes at the micro level.Based on the purpose of balance sheet compilation and the comprehensive environmental economic accounting system,it defines the assessment scope of natural resources assets by centering on the concept of natural resources and sustainable utilization,and by standing in the ownership interest of natural resources.According to the purpose,object and value type of evaluation,the natural resources information management system,which closely related to the natural resources management is introduced to the evaluation framework,its establishment principle,train of thought and specific applications is explained.The fifth chapter is the research on the evaluation method system for the purpose of the natural resources balance sheet preparation.Firstly,the existing methods at home and abroad of natural resources value assessment are compared,from two aspects: the natural resource assets value connotation and the characteristics of natural resource types,and the applicability of each method is sorted out,summarized and analyzed.Secondly,according to the objects and scope which defined by the assessment framework,the application principle of fair value is taken as the prerequisite for the selection of assessment approach,and based on the differences of natural resource type and value composition,the specific calculation formula of assessment method,the description and principles of parameter selection are provided.Basedon the principles of objectivity,pertinence and applicability,a unified evaluation system is established.According to the difference of the preparation purpose of "one reality and two postponements" in the natural resources balance sheet,different purposes correspond to different value connotations,and there are also differences in the selection of methods or parameters.Therefore,the contents that should be considered and matters needing attention in the selection of assessment methods and parameters should be explained.The sixth chapter is the empirical research part.Based on the evaluation framework and method system provided by the previous study,it takes Inner Mongolia autonomous region as the empirical research area to evaluate the value of natural resource assets in the region,and explores the application process of the evaluation method system for the purpose of the natural resources balance sheet compilation,and analyzes the spatial and temporal dynamic changes of natural resource assets value at different time points by using RS,GIS and other technologies.The seventh chapter is applied research,based on the valuation of natural resource assets the evaluation research of regional economic development and natural resource exploitation and utilization is carried out.Improving the national economic accounting system is one of the purposes of compiling the balance sheet of natural resources,and the core purpose of this chapter is what status of national economic accounting the natural resource value assessment is.This chapter introduces the significance of natural resource value assessment in the national economic accounting system with green GDP as the core.Based on the evaluation results of empirical studies,the coupling relationship between the exploitation and utilization of natural resources and economic development in the research area is analyzed,and the utilization efficiency of natural resources in the research area is analyzed.The eighth chapter is the conclusion and research prospect.It summarizes on the basis of the analysis of all the research contents,answers the research questions,and defines the application objectives,application approaches and application contents of the evaluation system for the purpose of natural resources balance sheet.By comparing the research contents and conclusions with the actual situation,this paper put forward the way to promote the realization of the natural resources balance sheet compilation : first,participating in the preparation with the joint efforts of system construction;second,promoting the preparation process with pilot exploration steadily;third,improving the accounting efficiency with theestablishment of the natural resources database;fourth,carrying out the value accounting with the consistency of physical quantity statistics.Finally,the direction of further research is proposed for the possible problems in the application of the evaluation system.